Overview
Elizabeth R. Glasgow attended the Taxation Section of the California Lawyers Association’s 2023 Washington, DC Delegation on May 15–18, 2023. For over 30 years, the Taxation Section has sent an annual delegation of tax attorneys to Washington, DC to present papers on issues of concern to California tax practitioners. Elizabeth presented on the topic “Proposed Guidance Regarding the Treatment of Encumbered Trust Property in Late Allocation of GST Exemption and Qualified Severances Under IRC §§ 2631(a) and 2642(a)(3), (b) (Treas. Reg. § 26.2632-1(b))”.